Gary Marks is paid on a monthly basis. For the month of January of the current year, he earned a total of $9,088. Federal Insurance Contributions Act (FICA) tax for Social Security is 6.2% on the first $137,700 of earnings each calendar year and the Federal Insurance Contributions Act (FICA) tax for Medicare is 1.45% of all earnings. The Federal Unemployment Taxes (FUTA) tax rate is 0.6%, and the State Unemployment Taxes (SUTA) tax rate is 5.4%. Both unemployment taxes are applied to the first $7,000 of an employee's pay. The amount of Federal Income Tax withheld from his earnings was $1,507.97. What is the amount of the employer's payroll taxes expense for this employee? (Round your intermediate calculations to two decimal places.) Multiple Choice $1,115.24 $420.00 $1,240.52 $2,748.49 $2,202.30 Portia Grant is an employee who is paid monthly. For the month of January of the current year, she earned a total of $8,388. The Federal Insurance Contributions Act (FICA) tax for social security is 6.2% of the first $137,700 of employee earnings each calendar year and the Federal Insurance Contributions Act (FICA) tax rate for Medicare is 1.45% of all earnings. The Federal Unemployment Taxes (FUTA) tax rate of 0.6% and the State Unemployment Taxes (SUTA) tax rate of 5.4% are applied to the first $7,000 of an employee's pay. The amount of federal income tax withheld from her earnings was $1,391.77. Her net pay for the month is: (Round your intermediate calculations to two decimal places.) Multiple Choice $7,245.71 $6,298.54 $6,476.17 $5,920.54 $6,354.54